Examlex
What are the key variables that determine the human environmental impact?
Net Present Value (NPV)
The gap between the current value of cash entering and the current value of cash exiting over a timeframe, employed in investment planning to evaluate the profitability of projects.
Capital Cost Allowance (CCA)
Depreciation for tax purposes, not necessarily the same as depreciation under International Financial Reporting Standards; depreciation method under Canadian tax law allowing for the accelerated write-off of property under various classifications.
After-Tax Operating Income
The income a company generates from its operations after subtracting taxes.
Required Return
The minimum expected return by investors for investing in a particular security or project, reflecting the risk level.
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